Revisional remedy bars writ challenge to sales tax penalty proceedings, while limited interim protection against enforcement is preserved.

A writ challenge to penalty proceedings under the Kerala General Sales Tax Act was declined because an efficacious statutory revisional remedy was available. The Court indicated that an assessee's explanation, if furnished before final adjudication, should not be ignored on a purely technical approach, and it referred to the relevance of section 30B, section 45A, rules 57 and 58, and Circular No. 19 of 1988 in the context of check-post declarations and returns. The merits of the penalty action were not finally decided in the writ proceedings. Liberty was left to pursue revision, with limited interim protection against enforcement for one month.

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Issues: Whether the original petition should be entertained despite the availability of a revisional remedy under the sales tax law.

Analysis: The petition challenged penalty proceedings initiated under the Kerala General Sales Tax Act, 1963, but the Court found that the petitioner had an efficacious statutory remedy by way of revision. The Court also observed that the explanation furnished by the assessee could not be ignored merely on a technical approach if it had reached the officer before final adjudication. While the Court noted the significance of section 30B, section 45A, rule 57, rule 58 and Circular No. 19 of 1988 in the context of check-post declarations and returns, it did not finally adjudicate the merits of the penalty action in the writ proceedings.

Conclusion: The original petition was declined on the ground of availability of a revisional remedy, with liberty to pursue revision and with limited interim protection against enforcement of the penalty for one month.

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